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A waste management consortium has requested clarification on whether the public price charged for waste collection services is subject to VAT. The DGT has ruled that the service is not subject to VAT when provided to the municipalities that comprise the consortium, but it is subject to VAT when provided to other municipalities that are not members.
Cuestión planteada Sujeción al Impuesto del precio público para el pago del servicio de recogida de residuos por los municipios integrantes del consorcio (directamente o a través del Consejo comarcal) y otros municipios que no forman parte de forma directa o indirecta del Consorcio.
Los servicios prestados por entes del sector público a las Administraciones Públicas de las que dependen, cuando estas ostentan la titularidad íntegra de los mismos, no están sujetos al IVA. Por tanto, el servicio de recogida de residuos no está sujeto cuando se presta a los municipios integrados en el consorcio o a través del consejo comarcal. Sin embargo, el servicio estará sujeto al impuesto cuando los destinatarios sean municipios no integrados en el consejo comarcal o de los que no dependa el consorcio. En caso de realizar operaciones sujetas y no sujetas, se aplicará un criterio razonable y homogéneo de imputación para la deducción del impuesto soportado.
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